2006 (4) TMI 12

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..... [Order] - Upon hearing both sides on stay application, I find that appeal itself is required to be disposed of. Accordingly, after waiving the requirement for pre-deposit, I proceed to dispose of the appeal. 2. Appellant is a small scale unit. Its production and clearance are below the annual exempted amount. Therefore, it is not required to be registered with the Central Excise or to keep any s .....

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..... ain account of production, there cannot be violation of Rule 25 of the Central Excise Rules inasmuch as that rule relates to violation of provision of the statute. 4. There is merit in the appellant's contention. Since the appellant was not under any statutory obligation to keep account of production, Rule 25 could not be invoked against it. Penalty imposed is set aside and the appeal is allowed .....

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